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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 26 January 2026
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Displaying 1471 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

Some of my questions have been touched on already, but I will go into them in a bit more depth. It feels like there are long-standing cultural issues that existed long before the audit and the specific issues with the accountable officer, but there is also a lack of transparency. I do not see how the organisation can move forward without improving its transparency, because that is what ultimately ensures that it gains trust.

First, you mentioned the lack of a register of interests for the executive leadership team. How unusual is it for a public body that there would not be such a register at that top level?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

Thanks for that.

The next area that I will probe a little further, although it has already been covered quite a lot, is the arrangements around the electronic purchasing cards. We have talked already about the huge amount of money that was spent on those cards and the limit that was raised to more than £1,200, which seems to me an incredibly high limit for someone spending on their own initiative. As members of the Scottish Parliament, we can have a Parliament credit card, but every single payment, even if it is only £20, has to be signed off and checked by somebody else, so £1,200 seems to be a bizarrely high limit for payments. There seems to have been a complete lack of control, even if the policy had been followed, which, as we have heard, it was not.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

You said that the transactions were being checked.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

I guess that that gives a little bit of assurance to the public on that point.

Do you want me to continue, convener?

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Joe FitzPatrick

You suggested that there was not just one mistake at the start, but multiple mistakes and lots of opportunities to take a different path before more money was spent. However, we are where we are and we cannot change the past or unspend the money that has been spent. If there is one recommendation that the committee could make, what would you hope that we would come up with?

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Joe FitzPatrick

Is that what everyone thinks?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

I wonder whether you would be prepared to go further and suggest that the leadership teams of all public bodies should, if they have a relevant interest, particularly a financial interest, declare it? I do not think that it is unusual to find people in such positions who have an interest, because that is how they have gained the skills or whatever it was that made them valuable for that leadership post. Is this an opportunity to send out a signal to public bodies across Scotland that, if their leadership teams have any interests, it is in their interests to declare that and be clear and transparent?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

You made a point about the policy on what expenditure should be for. The lack of control in relation to that would be a public concern. Purchases may have been made on the credit cards that were not appropriate and that could not have been justified by the organisation, but nobody has been checking what was being spent. I will be mindful of language here, but the public might think that there would be a risk of fraud in the use of the cards. Is there any indication of that being the case, or do we just not know, because there are no controls?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

So, there was at least a second person looking at them. They were not just going through.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Joe FitzPatrick

I will pass back to you.